**New TCs Effective FY 2021**

**B115**	To record a confirmed disbursement schedule where an upward adjustment of a prior-year unpaid delivered order was previously accrued.

**Comment:**	Clearing from unpaid to paid. Also post USSGL TC B235. For a confirmed 

****disbursement schedule where an unpaid delivered order was previously accrued, see

           USSGL TC B110.

**Budgetary Entry**

	Debit	498100	Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid

	   Credit	   498200		Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid

**Proprietary Entry**

	Debit	211000	Accounts Payable

	Debit	211200	Accounts Payable for Federal Government Sponsored Enterprise

	Debit	212000	Disbursements in Transit

	Debit	213000	Contract Holdbacks

	Debit	216000	Entitlement Benefits Due and Payable

	Debit	219000	Other Liabilities With Related Budgetary Obligations

	Debit	220000	Liability for Unpaid Insurance Claims

	Debit	221000	Accrued Funded Payroll and Leave

	Debit	221100	Withholdings Payable

	Debit	221300	Employer Contributions and Payroll Taxes Payable

	Debit	221500	Other Post Employment Benefits Due and Payable

	Debit	294000	Capital Lease Liability

	   Credit	   101000		Fund Balance With Treasury

**Justification:**This TC is needed so that an agency does not have an abnormal balance in 

	USSGL account 490200 when they have an upward adjustment of a prior-year unpaid 

           delivered order.

**TC Modifications Effective FY 2021**

**A220**	To record the financing sources transferred into a general or revolving fund expenditure account from a general fund receipt account.

**Comment:**	Also post USSGL TC A122 if authority was previously anticipated and 

****apportioned or USSGL TC A123 if authority was previously anticipated in programs 

            exempt from apportionment.

**Reference:**	USSGL implementation guidance; General Fund Receipt Account Custodial 

****Collection Transfer to a Different Intragovernmental Treasury Account Symbol

**Budgetary Entry**

	Debit 426000 Actual Collections of Governmental-Type Fees

	Debit 426100 Actual Collections of Business-Type Fees

~~Debit 426200 Actual Collections of Loan Principal~~

~~Debit 426300 Actual Collections of Loan Interest~~

~~Debit 426400 Actual Collections of Rent~~

~~Debit 426500 Actual Collections From Sale of Foreclosed Property~~

	Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

	Debit 426700 Other Actual Governmental-Type Collections From Non-Federal Sources

~~Debit 427300 Interest Collected From Treasury~~

~~Debit 427600 Actual Collections From Financing Fund~~

	Debit 427700 Other Actual Collections - Federal/Non-Federal Exception Sources

	   Credit 406000 Anticipated Collections From Non-Federal Sources

	   Credit 407000 Anticipated Collections From Federal Sources

	   Credit 445000 Unapportioned Authority

	   Credit 462000 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

	Debit 101000 Fund Balance With Treasury

	   Credit 599700 Financing Sources Transferred In From Custodial Statement Collections

**Justification:**Update transaction code to remove USSGL accounts that no longer need to 	be included in the transaction code for these fund accounts.

**A708**	To record the collection of revenue earned in the performing agency for a reimbursable agreement without an advance that was previously anticipated. In this situation, the trading partner is another federal entity or a non-federal entity that is allowed by law to be treated as a federal entity.

**Comment:**	Also post USSGL TC A122 if authority was previously anticipated and 

****apportioned. See federal and non-federal exceptions as defined in Office of Management 

            and Budget Circular No. A-11.

**Reference:**	USSGL implementation guidance; Transfer of Spending Authority from 

****Offsetting Collection with Obligations Scenario

**Budgetary Entry**

	Debit 425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception 

                                  Sources

~~Debit 425400 Reimbursements Earned - Collected From Non-Federal Sources~~

	   Credit 421000 Anticipated Reimbursements

**Proprietary Entry**

	Debit 101000 Fund Balance With Treasury

	   Credit 510000 Revenue From Goods Sold

	   Credit 520000 Revenue From Services Provided

**Justification:** This TC does not apply to USSGL Account 425400.  A cash advance is required for non-federal entities.

**B110**	To record a confirmed disbursement schedule **where an unpaid delivered order was** previously accrued. For nonfiduciary deposit funds, omit Budgetary Entry. See USSGL Implementation Guide: Nonfiduciary Deposit Funds with Investment Authority and Clearing Accounts.

**Comment:**	Clearing from unpaid to paid. Also post USSGL TC B235. **For a confirmed**

**disbursement schedule where an upward adjustment of prior-year unpaid delivered**

**orders was previously accrued, see USSGL TC B115.**

**Budgetary Entry**

	Debit 490100 Delivered Orders - Obligations, Unpaid

	   Credit 490200 Delivered Orders - Obligations, Paid

**Proprietary Entry**

	Debit 211000 Accounts Payable

	Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise

	Debit 212000 Disbursements in Transit

	Debit 213000 Contract Holdbacks

	Debit 216000 Entitlement Benefits Due and Payable

	Debit 219000 Other Liabilities With Related Budgetary Obligations

	Debit 220000 Liability for Unpaid Insurance Claims

	Debit 221000 Accrued Funded Payroll and Leave

	Debit 221100 Withholdings Payable

	Debit 221300 Employer Contributions and Payroll Taxes Payable

	Debit 221500 Other Post Employment Benefits Due and Payable

	Debit 294000 Capital Lease Liability

	   Credit 101000 Fund Balance With Treasury

**Justification:**Modify TC so that entities realize they need to post TC B115 instead of 

****B110 if they have an upward adjustment of a prior-year unpaid delivered order.

**E408**	To record cost of goods sold.

**Comment:**	To record sales proceeds, see USSGL TCs-**A710**, A714 and C186.

**Reference:**	USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

****Inventory and Related Property"

**Budgetary Entry**

	None

**Proprietary Entry**

	Debit 650000 Cost of Goods Sold

	   Credit 152100 Inventory Purchased for Resale

	   Credit 152700 Inventory - Finished Goods

	   Credit 156100 Commodities Held Under Price Support and Stabilization Support 

              Programs

**Credit 157200 Stockpile Materials Held for Resale**

**Justification:**USSGL account 157200 should be added to TC E408.

**New TCs Effective FY 2022**

**A115**	To record anticipated reimbursements that will be used to substitute contract authority.  

**Comment:**This transaction only applies to DOD Working Capital Fund.

**Budgetary Entry**

****Debit 449000 Anticipated Resources – Unapportioned Authority

	   Credit 421100 Anticipated Reimbursements Used for Substitution of Contract Authority

**Proprietary Entry**

****None

**Justification:**To provide DOD Working Capital Fund a mechanism to record anticipated reimbursements that will be used to substitute contract authority.  This uses new USSGL account 421100 that was approved in December 2020.

**A162**To record the reclassification of undelivered orders due to substitution of contract authority. 

**Comment:**This transaction only applies to DOD Working Capital Fund. Reverse this transaction to clear undelivered orders once the substitution amount is known.

**Budgetary Entry**

	Debit 451000 Apportionment

 	   Credit 480100 Undelivered Orders – Obligations, Unpaid 

**Proprietary Entry**

****None

**Justification:**To provide DOD Working Capital Fund a mechanism to record the reclassification of undelivered orders due to substitution of contract authority. 

**A168**To record payments received from foreign partners to liquidate contract authority and to

	recognize liability to fulfill Foreign Military Sales cases.

**Comment**: For the Foreign Military Sales Trust Fund (FMSTF) use only.

**Budgetary Entry**

	413810 Appropriation to Liquidate Contract Authority – FMSTF

	   Credit 413500 Contract Authority Liquidated

**Proprietary Entry**

            101000 Fund Balance With Treasury

	   232000 Other Deferred Revenue

**Justification:**To provide Foreign Military Sales Trust Fund (FMSTF) a mechanism to  

            record payments received from foreign partners to liquidate contract authority and to 

            recognize the liability.

**A176**	To record the substitution of contract authority by unfilled customer orders without advance. 

**Comment:**This transaction only applies to DOD Working Capital Fund. Also post USSGL TC A123.

**Budgetary Entry**

****Debit 421100 Anticipated Reimbursements Used for Substitution of Contract Authority

	   Credit 413200 Substitution of Contract Authority

**Proprietary Entry**

****None

**Justification:**To provide DOD Working Capital Fund a mechanism to record the     substitution of contract authority by unfilled customer orders.  This uses new USSGL account 421100 that was approved in December 2020.

**A182**To record the liquidation of contract authority by unfilled customer orders with advance.

**Comment:** This transaction only applies to DOD Working Capital Fund. Also post TC 

	A123.

****

**Budgetary Entry**

****Debit 421100 Anticipated Reimbursements Used for Substitution of Contract Authority

	   Credit 413500 Contract Authority Liquidated

**Proprietary Entry**

****None

**Justification:**To provide DOD Working Capital Fund a mechanism to record the liquidation of contract authority by unfilled customer orders with advance. This uses new USSGL account 421100 that was approved in December 2020.

**F398**	To close Transfers of Contract Authority – Allocation – Prior-Year Authority.

**Budgetary Entry**

	Debit 413700 Transfers of Contract Authority – Allocation – Current-Year Authority                           

	   Credit 413712 Transfers of Contract Authority – Allocation – Prior-Year Authority

****

**Proprietary Entry**

	None

**Justification:**To provide a mechanism to close USSGL account 413712 into USSGL 

            account 413700.

**F399**	To close Transfers of Contract Authority – Non-Allocation – Prior-Year Authority.

**Budgetary Entry**

	Debit 415300 Transfers of Contract Authority - Non-Allocation – Current-Year Authority

	   Credit 415312 Transfers of Contract Authority - Non-Allocation – Prior-Year Authority****

****

**Proprietary Entry**

	None

**Justification:**To provide a mechanism to close USSGL account 415312 into USSGL 

            account 415300.

**TC Modifications Effective FY 2022**

**A161**	To record the transfer-in of contract authority from one non-allocation trust fund account to another, prior to the actual transfer of liquidating authority and fund balance, based upon legislative guidance. This transaction may only be recorded by the Department of Transportation.

**Reference:**	USSGL implementation guidance; ~~Trust Fund Transfers of Contract Authority~~

**Budgetary Entry**

	Debit 415300 Transfers of Contract Authority - Non-Allocation – **Current-Year**

**Authority**

**Debit 415312 Transfers of Contract Authority - Non-Allocation – Prior-Year**

**Authority**

	   Credit 445000 Unapportioned Authority

**Proprietary Entry**

	Debit 133000 Receivable for Transfers of Currently Invested Balances

	   Credit 575500 Non-Expenditure Financing Sources - Transfers-In – Other

**Justification:**To add proposed new USSGL account 415312.

**A163**	To record the transfer-out of contract authority from one non-allocation trust fund account to another, prior to the actual transfer of liquidating authority and fund balance, based upon legislative guidance. This transaction may only be recorded by the Department of Transportation.

**Reference:**USSGL implementation guidance; ~~Trust Fund Transfers of Contract Authority Nonallocation Transfers~~

**Budgetary Entry**

	Debit 451000 Apportionments

	Debit 461000 Allotments - Realized Resources

	   Credit 415300 Transfers of Contract Authority - Non-Allocation – **Current-Year**

**Authority**

**Credit 415312 Transfers of Contract Authority - Non-Allocation – Prior-Year**

**Authority**

**Proprietary Entry**

	Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

	   Credit 215000 Payable for Transfers of Currently Invested Balances

**Justification:**To add proposed new USSGL account 415312.

**A165**	To record the return (transfer-out) of contract authority from one nonallocation trust fund account back to the originating nonallocation trust fund account. This transaction may only be recorded by the Department of Transportation.

**Comment:**	Refer to USSGL TC-A161 for the original contract authority transferred and receivable previously established.

**Reference:**	USSGL implementation guidance; ~~Trust Fund Transfers of Contract Authority-Nonallocation Transfers~~

**Budgetary Entry**

	Debit 451000 Apportionments

	Debit 461000 Allotments - Realized Resources

	   Credit 415300 Transfers of Contract Authority - Non-Allocation – **Current-Year**

**Authority**

**Credit 415312 Transfers of Contract Authority - Non-Allocation – Prior-Year**

**Authority**

**Proprietary Entry**

	Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

	   Credit 133000 Receivable for Transfers of Currently Invested Balances

**Justification:**To add proposed new USSGL account 415312.

**A167**	To record the return (transfer-in) of contract authority from one nonallocation trust fund account back to the originating nonallocation trust fund account. This transaction may only be recorded by the Department of Transportation.

**Comment:**	Refer to USSGL TC-A163 for the original contract authority transferred and payable previously established.  

**Reference:**	USSGL implementation guidance; ~~Trust Fund Transfers of Contract Authority - Nonallocation Transfers~~

**Budgetary Entry**

	Debit 415300 Transfers of Contract Authority - Non-Allocation – **Current-Year**

**Authority**

**Debit 415312 Transfers of Contract Authority - Non-Allocation – Prior-Year**

**Authority**

	   Credit 445000 Unapportioned Authority

**Proprietary Entry**

	Debit 215000 Payable for Transfers of Currently Invested Balances

	   Credit 575500 Non-Expenditure Financing Sources - Transfers-In – Other

**Justification:**To add proposed new USSGL account 415312.

**A177**	To record the transfer-in of contract authority from a parent account to a recipient account based upon an approved letter. The non-expenditure allocation transfer of funds has not yet been accomplished.

**Reference:**	USSGL implementation guidance; Trust Fund Accounting Guide; ~~Transfers of Contract Authority~~

**Budgetary Entry**

	Debit 413700 Transfers of Contract Authority – Allocation – **Current-Year Authority**

**Debit 413712 Transfers of Contract Authority – Allocation – Prior-Year Authority**

	   Credit 451000 Apportionments

	   Credit 462000 Unobligated Funds Exempt From Apportionment

**Proprietary Entry**

	Debit	133000	Receivable for Transfers of Currently Invested Balances

	   Credit	   575500		Non-Expenditure Financing Sources - Transfers-In – Other

**Justification:**To add proposed new USSGL account 413712.

**A179**	To record the transfer-out of contract authority from a parent account to a recipient account based upon an approved letter. The non-expenditure allocation transfer of funds has not yet been accomplished.

**Reference:**	USSGL implementation guidance; Trust Fund Accounting Guide; Transfers of Contract Authority

**Budgetary Entry**

	Debit 451000 Apportionments

	Debit 462000 Unobligated Funds Exempt From Apportionment

	   Credit 413700 Transfers of Contract Authority – Allocation -**Current-Year Authority**

**Credit 413712 Transfers of Contract Authority – Allocation – Prior-Year**

**Authority**

**Proprietary Entry**

	Debit	576500	Non-Expenditure Financing Sources - Transfers-Out - Other

	   Credit	   215000		Payable for Transfers of Currently Invested Balances

**Justification:**To add proposed new USSGL account 413712.

**B121**	To record principal repayments at par value to the Bureau of the Fiscal Service and the Federal Financing Bank that were not previously anticipated. For example, this transaction includes repayments of principal, repayments due to modifications of credit reform loans, and repayments of capitalized loan interest from non-credit reform loans.

**Comment:**	Also post USSGL TC-B135 if a gain results from an early repayment for non-

****credit reform loans. Also post USSGL TC-B137 if a loss results from an early repayment 

           for non-credit reform loans. See USSGL TC-B131 for principal repayments with a gain or 

           loss as a result of FFB early repayments, or modifications of credit reform loans. If 

           posting TC-B404, record a debit to USSGL account 461000.

**Reference:**	USSGL implementation guidance; Non-Credit Reform Borrowings From 

****Treasury With Capitalized Interest

**Budgetary Entry**

	Debit	445000	Unapportioned - Unexpired Authority

	Debit	461000	Allotments - Realized Resources

	Debit	462000	Unobligated Funds Exempt From Apportionment

	   Credit	   414200		Actual Repayment of Borrowing Authority Converted to Cash – 

                                                    Current-Year Authority

              Credit          414202 Actual Repayment of Definite Borrowing Authority Converted to   

                                               Cash - Prior-Year Balances 

              Credit          414203 Actual Repayment of Indefinite Borrowing Authority Converted to

                                               Cash – Prior-Year Balances

 	   Credit	   414600		Actual Repayments of Debt, Current-Year Authority

	   Credit	   414700		Actual Repayments of Debt, Prior-Year Balances

**Proprietary Entry**

	Debit	211000	Accounts Payable

	Debit	211200	Accounts Payable for Federal Government Sponsored Enterprise

	Debit	251000	Principal Payable to the Bureau of the Fiscal Service

	Debit	251100	Capitalized Loan Interest Payable - Non-Credit Reform

	Debit	252000	Principal Payable to the Federal Financing Bank

	   Credit	   101000		Fund Balance With Treasury

**Justification:** To add proposed USSGL accounts 414202 and 414203.

**C109**To record the receipt of previously anticipated collections. 

**Comment:**See USSGL TC-C108 for unidentified collections. Also post USSGL TC-  

          A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if 

          authority was previously anticipated in programs exempt from apportionment. See USSGL 

          TCs-A710, A712, A714, and C186 for reimbursable agreement transactions. See USSGL

          TC-C156 for the collection of interest receivable from securities held by a nonfiduciary 

          deposit fund. Fiduciary deposit funds would not record a budgetary entry. See TCs C453 

          and C457 for daily inflation or deflation of Treasury Inflation Protected Securities. 

**Reference:**USSGL implementation guidance; USSGL Budgetary Accounting Guide 

**Budgetary Entry**

          Debit 426000 Actual Collections of Governmental-Type Fees 

          Debit 426100 Actual Collections of Business-Type Fees 

          Debit 426200 Actual Collections of Loan Principal 

          Debit 426300 Actual Collections of Loan Interest 

          Debit 426400 Actual Collections of Rent 

          Debit 426500 Actual Collections From Sale of Foreclosed Property 

          Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources 

          Debit 426700 Other Actual Governmental-Type Collections From Non-Federal Sources

          Debit 426800****Interest Collected From Foreign Securities and Special Drawing Rights

          (SDR)

**Debit 426900 Actual Collections of Voluntary Insurance Enrollment Fees-Business**

**Type Fees**

          Debit 427300 Interest Collected From Treasury 

          Debit 427600 Actual Collections From Financing Fund 

          Debit 427700 Other Actual Collections - Federal/Non-Federal Exception Sources 

Credit 406000 Anticipated Collections From Non-Federal Sources 

Credit 407000 Anticipated Collections From Federal Sources 

**Proprietary Entry**

          Debit 101000 Fund Balance With Treasury 

Credit 131000 Accounts Receivable 

Credit 132000 Funded Employment Benefit Contributions Receivable 

Credit 134000 Interest Receivable - Not Otherwise Classified 

Credit 134100 Interest Receivable - Loans 

Credit 134200 Interest Receivable - Investments 

Credit 134300 Interest Receivable - Taxes 

Credit 135000 Loans Receivable 

Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified 

Credit 136100 Penalties and Fines Receivable - Loans 

Credit 136300 Penalties and Fines Receivable - Taxes 

Credit 137000 Administrative Fees Receivable - Not Otherwise Classified 

Credit 137100 Administrative Fees Receivable - Loans 

Credit 137300 Administrative Fees Receivable - Taxes 

Credit 139900 Allowance for Subsidy 

Credit 155100 Foreclosed Property 

Credit 510000 Revenue From Goods Sold 

Credit 520000 Revenue From Services Provided 

Credit 531000 Interest Revenue - Other 

Credit 531100 Interest Revenue - Investments 

Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds 

Credit 532000 Penalties and Fines Revenue 

Credit 532500 Administrative Fees Revenue 

Credit 540000 Funded Benefit Program Revenue 

Credit 550000 Insurance and Guarantee Premium Revenue 

Credit 575000 Expenditure Financing Sources - Transfers-In

Credit 590000 Other Revenue 

 Credit 599700 Financing Sources Transferred In From Custodial Statement Collections

**Justification:**Added proposed new USSGL account 426900 to TC C109. 

**F302**To record the consolidation of actual net-funded resources and reductions for withdrawn

****funds. 

**Budgetary Entry**

          Debit 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out 

          Debit 413000 Appropriation to Liquidate Contract Authority Withdrawn 

          Debit 414200 Actual Repayment of Borrowing Authority Converted to Cash 

          Debit 414201 Modification Adjustment Transfer of Borrowing Authority Converted to 

          Cash 

**Debit 414202 Actual Repayment of Definite Borrowing Authority Converted to Cash**

**–  Prior-Year Balances**

**Debit 414203 Actual Repayment of Indefinite Borrowing Authority Converted to**

**Cash – Prior-Year Balances**

          Debit 414600 Actual Repayments of Debt, Current-Year Authority 

          Debit 414700 Actual Repayments of Debt, Prior-Year Balances 

          Debit 415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

          Current-Year Authority 

          Debit 415200 Actual Capital Transfers to the General Fund of the U.S. Government, 

          Prior-Year Balances 

          Debit 415900 Repayment of Repayable Advances - Current-Year Authority 

          Debit 415901 Repayment of Repayable Advances - Prior-Year Balances 

          Debit 419700 Balance Transfers-Out - Expired to Expired 

****  Debit 420100 Total Actual Resources - Collected 

          Debit 420800 Adjustment to Total Resources - Disposition of Canceled Payables 

          Debit 435400 Appropriation Withdrawn 

          Debit 435500 Cancellation of Appropriation From Unavailable Receipts 

          Debit 435600 Cancellation of Appropriation From Invested Balances 

          Debit 437000 Offset to Appropriation Realized for Redemption of Treasury Securities 

          Debit 438700 Temporary Reduction of Appropriation From Unavailable Receipts, New 

          Budget Authority 

          Debit 438800 Temporary Reduction of Appropriation From Unavailable Receipts, Prior-

          Year Balances 

          Debit 439000 Reappropriations - Transfers-Out 

          Debit 439100 Adjustments to Indefinite Appropriations 

         Debit 439200 Permanent Reduction - New Budget Authority 

         Debit 439300 Permanent Reduction - Prior-Year Balances 

Credit 411100 Debt Liquidation Appropriations 

Credit 411200 Liquidation of Deficiency - Appropriations 

Credit 411300 Appropriated Receipts Derived From Unavailable Trust or Special Fund 

Receipts 

Credit 411400 Appropriated Receipts Derived From Available Trust or Special Fund

Receipts 

Credit 411500 Loan Subsidy Appropriation 

Credit 411600 Debt Forgiveness Appropriation 

Credit 411601 Debt Forgiveness - Cancellation of Debt Adjustment 

Credit 411700 Loan Administrative Expense Appropriation 

Credit 411800 Reestimated Loan Subsidy Appropriation 

Credit 411900 Other Appropriations Realized 

Credit 411910 Indefinite Appropriation - Upward Adjustments 

Credit 412500 Loan Modification Adjustment Transfer Appropriation 

Credit 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In 

Credit 413800 Appropriation to Liquidate Contract Authority 

Credit 414800 Resources Realized From Borrowing Authority 

Credit 415000 Reappropriations - Transfers-In 

Credit 416700 Allocations of Realized Authority - Transferred From Invested Balances 

Credit 417000 Transfers - Current-Year Authority 

Credit 417300 Non-Allocation Transfers of Invested Balances - Transferred

Credit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts 

Credit 417600 Allocation Transfers of Prior-Year Balances 

Credit 419000 Transfers - Prior-Year Balances 

Credit 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations 

Credit 419200 Balance Transfers - Unexpired to Expired 

Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose 

Credit 419500 Transfer of Obligated Balances 

Credit 419600 Balance Transfers-In - Expired to Expired 

Credit 420100 Total Actual Resources - Collected 

Credit 421200 Liquidation of Deficiency - Offsetting Collections 

Credit 425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception 

Sources 

Credit 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid 

Credit 425400 Reimbursements Earned - Collected From Non-Federal Sources 

Credit 425500 Expenditure Transfers from Trust Funds - Collected 

Credit 426000 Actual Collections of Governmental-Type Fees 

Credit 426100 Actual Collections of Business-Type Fees 

Credit 426200 Actual Collections of Loan Principal 

Credit 426300 Actual Collections of Loan Interest 

Credit 426400 Actual Collections of Rent 

Credit 426500 Actual Collections From Sale of Foreclosed Property 

Credit 426600 Other Actual Business-Type Collections From Non-Federal Sources 

Credit 426700 Other Actual Governmental-Type Collections From Non-Federal Sources

Credit 426800****Interest Collected From Foreign Securities and Special Drawing Rights 

(SDR)

**Credit 426900 Actual Collections of Voluntary Insurance Enrollment Fees-Business**

**Type Fees**

Credit 427100 Actual Program Fund Subsidy Collected 

Credit 427300 Interest Collected From Treasury 

Credit 427500 Actual Collections From Liquidating Fund 

Credit 427600 Actual Collections From Financing Fund 

Credit 427700 Other Actual Collections - Federal/Non-Federal Exception Sources 

Credit 429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds 

**Proprietary Entry**

None

**Justification:**Added proposed new USSGL accounts 414202, 414203, and 426900.     

Page 2 of 2	April 21, 2021 IRC Handout